Tax Policy in a Nutshell by Christopher H. HannaCall Number: KF6289.85 .H36 also on Westlaw
This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation.